Division 1. General Provisions.

§ 40-17-30. Definitions.

§ 40-17-31. Levy and amount of tax; collection and distribution of proceeds.

§ 40-17-32. By whom excise tax collected and paid over.

§ 40-17-33. Report of sales and withdrawals.

§ 40-17-34. Monthly statements to be sworn to.

§ 40-17-35. Record of sales, withdrawals and distributions.

§ 40-17-36. Report of address by distributor, refiner, storer, etc.

§ 40-17-37. Penalty for failure to make reports or keep records.

§ 40-17-38. Discount allowed to distributors, etc., licensed under Section 40-12-194.

§ 40-17-39. Duty of Department of Revenue to enforce provisions.

§ 40-17-40. Effect of acceptance of money on recovery of balance.

§ 40-17-43. Department of Revenue to prescribe form of statements and reports.

§ 40-17-45. Use of motor fuel upon which tax has not been paid.

§ 40-17-49. Restraint of violators.

§ 40-17-50. Cities and towns prohibited from levying new or additional tax on aviation fuel.

§ 40-17-51. Municipalities and counties may provide that local tax be borne by consumer and paid to municipality or county but once.

§ 40-17-52. Adjustment of taxes collected on sales across state line.

Division 2. Distribution and Use of Proceeds.

§ 40-17-70. Definitions.

§ 40-17-71. Legislative intent.

§ 40-17-72. Distribution of 45 percent of net tax proceeds.

§ 40-17-73. Disposition of 55 percent of net tax proceeds.

§ 40-17-74. Disposition of sums allocated and apportioned to counties.

§ 40-17-74.1. Distribution of supplemental net tax.

§ 40-17-75. Use of county portion to pay salaries of members of county governing bodies.

§ 40-17-76. Payment of compensation of clerks of county governing bodies.

§ 40-17-77. Effective date of census.

§ 40-17-78. Use of net tax proceeds for highway purposes - Generally.

§ 40-17-79. Use of net tax proceeds for highway purposes - Construction and maintenance of streets in municipalities.

§ 40-17-80. Use of net tax proceeds for highway purposes - Construction and maintenance of highways and traffic control areas on school property.

§ 40-17-81. State Treasurer to make allocations and distributions.

§ 40-17-82. Preservation of prior pledges.

Division 3. Refund on Gasoline Used for Agricultural Purposes.

§ 40-17-100. "Gasoline used on the farm for agricultural purposes" defined.

§ 40-17-101. Purpose of division.

§ 40-17-102. Eligibility for refund; amount.

§ 40-17-103. Filing and form of claim for refund.

§ 40-17-104. Time for filing claim.

§ 40-17-105. Payment of refund; appropriation.

§ 40-17-106. Powers of Commissioner of Revenue.

§ 40-17-107. Tractors owned by applicant to be assessed for ad valorem tax.

§ 40-17-108. False or fraudulent claims.

Division 4. Refund on Gasoline Used for Static Testing of Engines.

§ 40-17-120. "Gasoline" defined.

§ 40-17-121. Purpose of division.

§ 40-17-122. Eligibility for refund; amount.

§ 40-17-124. False or fraudulent claims.

§ 40-17-125. Department of Revenue authorized to adopt, promulgate, and enforce reasonable rules and regulations.

Division 5. Reduction of Rate of Taxation on Gasohol.